Crane Corp. produces and sells lamp shades. It is currently planning to launch a new children's line. The following are the projected costs based on projected units sold of 100,100. Variable costs per unit: Direct materials Direct labour $11.70 12.00 Variable manufacturing overhead 8.20 Variable selling and administrative expenses 3.85 Annual fixed costs and expenses: Manufacturing overhead per unit $3.20 Selling and administrative expenses per unit 2.60 Crane Corp. will invest $1,080,000 for this new launch and would like to earn a $11.10 per unit return on its investment.